Start learning →

Which Ultimate Parent Entity falls outside the GloBE rules?

AA pension fund
BA bank holding firm
CA software group
DA retail chain
Answer & Solution
Correct answer: A. A pension fund
Government entities, international organisations, non-profits, pension funds and investment funds are excluded.
Practise this question with Quill — CA Final →

Keep practising Base Erosion and Profit Shifting

Browse all Base Erosion and Profit Shifting questions for CA Final, or explore more Taxation topics.

Start a Base Erosion and Profit Shifting lesson →
Related questions